Incheon District Court-2014-Gu Partnership-32589 (Law No. 11, 2016)

land preparation services within a national housing complex shall not constitute national housing construction services exempt from taxation;

Article 106 of the Restriction of Special Taxation Act provides for the exemption of value-added tax as the "construction services of national housing", such provision shall be deemed only the construction services of national housing itself, and it shall not be deemed that the construction of national housing, etc. independently progress prior to the construction of national housing, etc. is included in the infrastructure construction works for the entire housing area.

Article 12 of the Restriction of Special Taxation Act Article 106 of the Value-Added Tax Act

2016Nu63547 Revocation of Disposition of Imposition of Value-Added Tax

O-company corporation

OO Head of the tax office

Incheon District Court Decision 2014Guhap32589 Decided August 11, 2016

November 29, 2016

January 17, 2017

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The imposition of value-added tax for the second period of 208 against the Plaintiff on January 3, 2014 by the Defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for the court’s explanation on the instant case is as follows: (a) the same is the same as the reasoning for the judgment of the first instance, except for the addition of “(2016du50594, Dec. 15, 2016)” in the following, and thus, the same is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.